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Practical Income Manual 2022.

Module "Electric energy consumption"

Regulations: Instruction 2.1.5 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of 1 December ( BOE of December 2).

Electrical energy consumption means that billed by the supply company, whose unit is 100 kilowatts per hour (kw/h). When the bill distinguishes between "active" and "reactive" energy, only the former will be counted.